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DUNHAM v. COMMISSIONER

Docket No. 21581-94.

75 T.C.M. 1739 (1998)

T.C. Memo. 1998-52

Robert E. Dunham v. Commissioner.

United States Tax Court.

Filed February 9, 1998.

Attorney(s) appearing for the Case

Montfort S. Ray, for the petitioner. Amy J. Sargent, Lloyd E. Mueller, and Rebecca D. Harris, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

In a notice of deficiency, respondent determined deficiencies in petitioner Robert E. Dunham's Federal income and self-employment taxes, additions to tax, and an accuracy-related penalty as follows:

                                                         Additions to Tax         Penalty
                                                     ------------------------   ------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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